BOOST!: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BOOST!
Largest movements
- Intangible fixed assets -€71,417
down €71,417 (-65.2%), from €109,613 to €38,195
- Receivables within one year +€8,964
up €8,964 (+19.5%), from €45,919 to €54,882
of which Trade receivables: +€7,236
- Profit (loss) carried forward -€76,380
down €76,380 (-67.1%), from €113,784 to €37,404
- Other debts +€37,122
up €37,122 (+877.0%), from €4,233 to €41,355
- Trade debts -€12,675
down €12,675 (-46.8%), from €27,073 to €14,398
- Tax, wage and social debts -€10,106
down €10,106 (-80.2%), from €12,597 to €2,491
of which Remuneration and social security: -€10,234
- Staff costs -€29,688
down €29,688 (-92.5%), from €32,078 to €2,391
- Depreciation -€6,519
down €6,519 (-8.3%), from €78,133 to €71,614
- Gross operating margin +€4,580
up €4,580 (+71.0%), from -€6,446 to -€1,866
- Financial charges -€876
down €876 (-37.7%), from €2,323 to €1,447
- Financial income +€427
up €427 (+34.0%), from €1,254 to €1,680
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,686 | €99,648 | -€62,038 | -38.4% |
| Fixed assets | 21/28 | €110,098 | €38,484 | -€71,614 | -65.0% |
| Intangible fixed assets | 21 | €109,613 | €38,195 | -€71,417 | -65.2% |
| Tangible fixed assets | 22/27 | €485 | €288 | -€197 | -40.6% |
| Plant, machinery and equipment | 23 | €485 | €288 | -€197 | -40.6% |
| Current assets | 29/58 | €51,588 | €61,164 | +€9,577 | +18.6% |
| Amounts receivable within one year | 40/41 | €45,919 | €54,882 | +€8,964 | +19.5% |
| Trade receivables | 40 | €4,799 | €12,035 | +€7,236 | +150.8% |
| Other amounts receivable | 41 | €41,120 | €42,847 | +€1,727 | +4.2% |
| Cash at bank and in hand | 54/58 | €3,095 | €4,503 | +€1,408 | +45.5% |
| Deferred charges and accrued income | 490/1 | €2,574 | €1,778 | -€795 | -30.9% |
| Total equity and liabilities | 10/49 | €161,686 | €99,648 | -€62,038 | -38.4% |
| Equity | 10/15 | €117,784 | €41,404 | -€76,380 | -64.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,784 | €37,404 | -€76,380 | -67.1% |
| Amounts payable | 17/49 | €43,902 | €58,244 | +€14,342 | +32.7% |
| Amounts payable within one year | 42/48 | €43,902 | €58,244 | +€14,342 | +32.7% |
| Trade debts | 44 | €27,073 | €14,398 | -€12,675 | -46.8% |
| Suppliers | 440/4 | €27,073 | €14,398 | -€12,675 | -46.8% |
| Taxes, remuneration and social security | 45 | €12,597 | €2,491 | -€10,106 | -80.2% |
| Taxes | 450/3 | €838 | €966 | +€128 | +15.3% |
| Remuneration and social security | 454/9 | €11,759 | €1,525 | -€10,234 | -87.0% |
| Other amounts payable | 47/48 | €4,233 | €41,355 | +€37,122 | +877.0% |
| Remuneration, social security and pensions | 62 | €32,078 | €2,391 | -€29,688 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,133 | €71,614 | -€6,519 | -8.3% |
| Other operating charges | 640/8 | €755 | €728 | -€27 | -3.5% |
| Gross operating margin | 9900 | -€6,446 | -€1,866 | +€4,580 | +71.0% |
| Operating profit (loss) | 9901 | -€117,412 | -€76,600 | +€40,812 | +34.8% |
| Financial income | 75/76B | €1,254 | €1,680 | +€427 | +34.0% |
| Recurring financial income | 75 | €1,254 | €1,680 | +€427 | +34.0% |
| Financial charges | 65/66B | €2,323 | €1,447 | -€876 | -37.7% |
| Recurring financial charges | 65 | €2,323 | €1,447 | -€876 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€118,481 | -€76,367 | +€42,115 | +35.5% |
| Income taxes | 67/77 | €135 | €13 | -€122 | -90.4% |
| Profit (loss) for the period | 9904 | -€118,617 | -€76,380 | +€42,237 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,617 | -€76,380 | +€42,237 | +35.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.